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U.S. Code most recently checked for updates: Feb 01, 2023

All TitlesTitle 26Subtitle FChapter 67Subchapter A
§ 6601. Interest on underpayment, nonpayment, or extensions of time for payment, of tax
§ 6602. Interest on erroneous refund recoverable by suit
§ 6603. Deposits made to suspend running of interest on potential underpayments, etc.
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